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2015 (6) TMI 698 - CESTAT AHMEDABAD

2015 (6) TMI 698 - CESTAT AHMEDABAD - TMI - Utilization of basic excise duty - Whether the Appellants are eligible to utilize the Basic Excise Duty for payment of Education Cess and Secondary & Higher Education Cess leviable on the final product. - Held that:- Decision in the case of M/s Ajanta Mfg. Ltd Vs CCE Rajkot [2015 (6) TMI 662 - CESTAT AHMEDABAD] and CCE Vs Madura Industries Textiles [2013 (1) TMI 352 Gujarat High Court] - Decided in favour of assessee. - E/287/2012, E/466/2012, E/508/20 .....

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e the Basic Excise Duty for payment of Education Cess and Secondary & Higher Education Cess leviable on the final product. 3. I find that the issue is no more res-integra in view of the various decisions of the Tribunal/High Court in favour of the assessee as under:- i) M/s Ajanta Mfg. Ltd Vs CCE Rajkot Order No.A/11357-11358/2014, dt.27.06.2014 ii) M/s New India Corpotec Vs CCE 2013 (1) TMI 411 CESTAT Ahmedabad iii) CCE Vs Madura Industries Textiles 2013 (1) TMI 352 Gujarat High Court iv) M .....

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